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As a result, a continuous development of the production controlling is to determine. The classic cost accounting is used for internal information gathering in the field of overhead cost controlling, product costing and profitability analysis. The Product Cost Planning provides the methodology for the calculation of manufacturing costs and the cost object controlling, which is used to calculate plan-, target- and actual costs with the variance analysis. Objects of cost accounting are the organizational units of their own company which are the cost centers and within the product costing the production orders and projects.
The role of cost accounting as an information provider is at the operational, corporate level continuously the basic function, but was expanded increasingly in the integrated materials management to the process-oriented cost accounting. In the result, the Activity Based Costing has been developed. The process cost calculation provides important information on the cost drivers of value creation processes in the company.
With the globalization and the associated corporate mergers or collaborations between business partners supply chains were created. The Supply Chain Controlling has been developed with the objective to analyze the value processes across companies at the cost drivers. Positioning the supply chain controlling, its methodology is part of the management accounting.
The fourth industrial revolution with the global network of companies along the value chain revolutionized the dynamics in the provision of data (real-time), the disposition within the production landscape and decision about the production processes (global check the availability of resourced, supply network planning) and the ability to be continuously innovative. This not only leads to an extended application of Supply Chain Controlling but also to a controlling through the innovation itself. The innovation can optimize an existing business model or generate entirely new business models.
The core of this thesis is the investigation, which methodology of controlling can successfully meet the challenge. The answer lies in the combination of process-oriented production controlling, supply chain controlling and corporate controlling. The process-oriented production controlling provides the indicators of the efficiency of existing production processes. The metrics are recorded with the Manufacturing Execution System (MES). The Supply Chain Controlling leads to the calculation of the value at the operational and strategic controlling level. Now, the innovation in production engineering and computer science leads to the methodology of business model controlling. The business model-oriented production controlling supports the management methods with the methodology for the design of innovation, innovative business models and the methods of business model valuation.
University of Rijeka – Faculty of Economics Business Model oriented Production Controlling
Therefore, powerful IT business applications are needed. Those IT applications are very young systems and must be perfected. As a representative of the new computer technology for big data and real-time processing in this thesis the solution SAP / 4 HANA has been referred.
It fits the chronology of growing together of Financial Accounting and Management Accounting, that in the new generation of SAP solution Financials and Controlling now have a common database. Besides minimizing the coordination between internal financial control and published financial results, this leads to a redesign of the business processes and the associated increase of efficiency and effectiveness. The change will take place in the next 10 years.